{
  "url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995/article-2.json",
  "legislation": "uksi/1995/958",
  "legislation_title": "The Value Added Tax (Treatment of Transactions) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "In this Order—\n“temporary admission with full customs duty relief” means—\n(a)in Great Britain, the temporary admission procedure under Part 1 of the Taxation (Cross-border Trade) Act 2018, where full relief from a liability to import duty is to be given under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018;\n(b)in Northern Ireland, the customs procedure for temporary importation with total relief from import duties provided for in Articles 250, 251 and 253 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code as it has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2018;\n“work of art” has the same meaning as in section 21 of the Value Added Tax Act 1994.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 2 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 27 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in art. 2(b) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 33"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/958/article/2",
    "retrieved_at": "2026-10-29T13:11:42.720521+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}